What Do We Know About the Tax Planning of German‐Based Multinational Firms?

16 Pages Posted: 13 Nov 2014

See all articles by Alfons J. Weichenrieder

Alfons J. Weichenrieder

Goethe University Frankfurt - Department of Applied Econometrics and International Economic Policy; Vienna University of Economics and Business; CESifo (Center for Economic Studies and Ifo Institute)

Shafik Hebous

International Monetary Fund

Date Written: Oktober 2014

Abstract

Abundant anecdotal evidence is in accord with rigorous research results confirming the existence of various forms of international tax planning by multinational firms. Increasing availability of administrative data for research purposes has enabled researchers to study not only behavioural responses of US‐based firms to taxation, but also of European and other multinationals. The present paper summarizes what we can learn from recent studies on tax avoidance strategies by multinational firms in general and by German multinationals in particular.

Suggested Citation

Weichenrieder, Alfons J. and Hebous, Shafik, What Do We Know About the Tax Planning of German‐Based Multinational Firms? (Oktober 2014). WU International Taxation Research Paper Series No. 2014 - 15, Available at SSRN: https://ssrn.com/abstract=2521387 or http://dx.doi.org/10.2139/ssrn.2521387

Alfons J. Weichenrieder (Contact Author)

Goethe University Frankfurt - Department of Applied Econometrics and International Economic Policy ( email )

United States

HOME PAGE: http://www.uni-frankfurt.de/fb02/weichenrieder/

Vienna University of Economics and Business ( email )

Welthandelsplatz 1
Vienna, Wien 1020
Austria

CESifo (Center for Economic Studies and Ifo Institute) ( email )

Poschinger Str. 5
Munich, DE-81679
Germany

Shafik Hebous

International Monetary Fund ( email )

Washington, DC
United States

Do you have a job opening that you would like to promote on SSRN?

Paper statistics

Downloads
339
Abstract Views
2,371
rank
122,296
PlumX Metrics